Preliminary income tax data from the Internal Revenue Service show that the top 1 percent of income earners paid 28.7 percent of all federal individual income taxes in 1993, the latest year available. That compares with 20.3 percent 10 years earlier. This group comprises 1.1 million filers with adjusted gross incomes of $185,791 or more in 1993. They earned 13.8 percent of all income.

The 1993 data also show:

• The top 5 percent of filers - those with adjusted gross incomes above $87,154 - paid 47.3 percent of all income taxes in 1993, compared to 37.3 percent in 1983.
• The top 10 percent of filers - those with adjusted gross incomes above $66,196 - paid 58.8 percent of all income taxes, compared to 49.7 percent in 1983.
• The top 50 percent of filers - those with adjusted gross incomes above $20,802 - paid 95.2 percent of all income taxes, compared to 92.8 percent in 1983.

While high income earners claim a large share of the nation's total income, they pay an even greater share of the total federal individual income tax burden. For example:

• The top 5 percent of earners claimed about 28 percent of total income in 1993, but paid about 47 percent of federal individual income taxes.

• The bottom 50 percent, those making less than $21,158, earned 15 percent of all income but paid less than 5 percent of income taxes.

Source: "Top Income Earners Continue to Shoulder Greater Share of Income Taxes," Tax Features, October 1995, Tax Foundation, 1250 H Street, NW, Suite 750, Washington, DC 20005, (202) 783-2760

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